Legal Opinion
Off v. Division of Taxation
New Jersey Tax Court
Decided July 17, 1996PublishedCited by 2 opinions
1Opinion of the Court
RIMM, J.T.C.
This is a transfer inheritance tax matter in which the Director, Division of Taxation, moves for summary judgment. The Director contends that the complaint must be dismissed under N.J.S.A. 54:34-13 and N.J.S.A. 54:49-18(a) because plaintiff neither protested the Director’s assessment nor filed a complaint in the Tax Court to challenge the assessment within ninety days of the date the assessment was made.
I
The decedent, Lois M. Eckel, died on September 28,1991. Her Last Will and Testament named plaintiff, Louis B. Off, as her sole beneficiary and the executor of her estate. On…
2Cases cited21 opinions
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Busik v. LevineSupreme Court of New Jersey · 1973
- In Re the Suspension or Revocation of the Certificate of HellerSupreme Court of New Jersey · 1977
- Gabin v. Skyline Cabana ClubSupreme Court of New Jersey · 1969
- Spiewak v. Rutherford Bd. of Ed.Supreme Court of New Jersey · 1982
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3Cited by2 opinions
- Estate of Schinestuhl v. DirectorNew Jersey Tax Court · 2012
- Sicardi v. DirectorNew Jersey Tax Court · 2011